kaarppaaggaamm accaaddeemmyy hooff uhhi … · bachelor of commerce (bps)(2017-2018), karpagam...

Bachelor of Commerce (BPS)(2017-2018), Karpagam Academy of Higher Education, Coimbatore 641 021 1

KKAARRPPAAGGAAMM AACCAADDEEMMYY OOFF HHIIGGHHEERR EEDDUUCCAATTIIOONN

COIMBATORE

SYLLABUS – B.COM BPS

CANDIDATES ADMITTED FOR THE ACADEMIC YEAR 2017-2018 & ONWARDS

Semester I

பகுதி - I தமிழ்ப் பாடத்திட்டம் (2017-2017) பகுதி – I, தமிழ் பருவம் I 17LAU101 : தமிழ் முதல் தாள் 6-H,6-C (இளநிலை கலையியல் பட்ட வகுப்புகளுக்குரியது) ___________________________________________________________________________________ அைகு – I : இக்காை இைக்கியம்: (20 மணிநநரம்)

கல்வி : மகாகவி பாரதியார் – சுயசரிதத - ஆங்கிலக் கல்வி. இன்லைய நிலை : கவிமணி ததசிய விநாயகம் -ஒற்றுதமதய

உயிர்நிதல : கவிஞர் அப்துல்ரகுமான் - கால வழு மனிதநநயம் : கவிஞர் சிற்பி பாலசுப்பிரமணியன் – மதலயாளக்

காற்று கவிஞர் தாமதர – மதைக்குறிப்பு சூழைியல் : கவிஞர் தவதீஸ்வரன் -விரல் மீட்டிய மதை பபண்ணியம் : கவிஞர் சுகந்தி சுப்பிரமணியம் – புததயுண்ட

வாழ்க்தக கவிஞர் தவரமுத்து – அம்மா வாழ்க்லக : கவிஞர் தருமுசிவராம் – வாழ்வுப் பாடல் இயற்லக : பாதவந்தர் பாரதிதாசன் – அைகின் சிரிப்பு – வான்.

அைகு – II : அை இைக்கியம்: (15 மணிநநரம்) ககான்தற தவந்தன்: 1 - 50 பாடல்கள் திருக்குறள்: பண்புதடதம, விதைத்திட்பம் -20 குறள்கள் பைகமாைி நானூறு: 5 பாடல்கள் தவதநாயகம்பிள்தள நீதிநூல்: 74 -78 பாடல்கள் கபருவாயின் முள்ளியார் ஆசாரக்தகாதவ: 5 பாடல்கள் அைகு - III : சிற்ைிைக்கியம்: (15 மணிநநரம்) மூவருலா: 1-26 கண்ணிகள் திருச்கசந்தூர் முருகன் பிள்தளத்தமிழ்: 2 பாடல்கள் குற்றாலக்குறவஞ்சி: 5 பாடல்கள் முக்கூடற்பள்ளு : 5 பாடல்கள் கலிங்கத்துப் பரணி: தபார்பாடியது- 9 பாடல்கள் அைகு – IV : கட்டுலர: (10 மணிநநரம்)

1. உயர்தைிச் கசம்கமாைி - பரிதிமாற்கதலஞர் 2. கட்டிடக்கதல - அ.இராசமாணிக்கைார்

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3. வாழ்க்தக -இளவைகைார் 4. ஆளுதமத்திறன் அறிதவாம் - ஸ்ரீகண்ணன் 5. மணற்தகணி - கந.து.சுந்தரவடிதவலு

அைகு- V : பமாழிப்பயிற்சி: (12 மணிநநரம்)

1. பதடப்பிலக்கியப் பயிற்சிகள் (கதத, கவிதத, கட்டுதர, உதரநதட) 2. கமாைிகபயர்ப்பு 3. எழுத்து, கசால், கபாருள் இலக்கணப் பயிற்சிகள்

பாட நூல்: கற்பகச்நசாலை – தமிழ் ஏடு. கற்பகம் பல்கதலக்கைகத் தமிழ்த் துதற கவளியடீு.


Semester I

17ENU101 ENGLISH I

Objective

To enable learners to acquire English language skills at a faster pace.

To train learners to reflect on the literary works and communicate flexibly.

UNIT I

Prose: Google Guys (Extract) – Richard L Brandt

Poetry: The Blind Pedlar – Osbert Sitwell

Short Story: A Garden So Rich – Christie Craig

Vocabulary: Prefix, Antonyms, Sentence Completion

Grammar: Article, Adverb, Pronoun

UNIT II Prose: Happiness 101 – Geeta Padmanabhan

Poetry: An Old Woman – Arun Kolatkar

Vocabulary: Suffix, Analogies

Grammar: Noun, Adjective

UNIT III

Prose: Structured Procrastination – John Perry

Short Story: The Umbrella Man – Roald Dahl

One-Act Play: The Boy Who Stopped Smiling – Ramu Ramanathan

Vocabulary: Synonyms, Euphemisms, Word Definitions

Grammar: Verb, Conjunction and Interjection, Indirect/Reported Speech

UNIT IV

Poetry: No Sentence – Anjum Hassan

One-Act Play: While the Auto Waits- O’ Henry

Vocabulary: Words Often Confused, Anagrams

Grammar: Preposition, Voice- Active and Passive

UNIT V

Short Story: The Bird – Amar Jalil

One-Act Play: The Cellphone Epidemic – Claudia I. Haas

Vocabulary: Portmanteau Words, One Word Substitution

Grammar: Question, Pronunciation

Prescribed Text:

Rao, G. Chandralekha et al. Spring 2013. Emerald Publishers: Chennai.

Suggested Reading:

Shyamala, V. English for Communication. 2006. Emerald Publishers: Chennai

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Semester I

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17BPU101 FINANCIAL ACCOUNTING

Scope

Financial Accounting has wide scope and area of application. It is not only for the

business world, but spread over in all the spheres of the society in all professions. As accounting

is a dynamic subject, its scope and area of operation have been always increasing, keeping pace

with the changes in socio-economic changes.

Objective The objective of this paper is to help students to learn the basic concepts and conventions

of accounting and basic accounting framework, to know about the final accounts of the company,

and promoting students to know the various accounting systems

Unit I

Theoretical Framework: Accounting information system: Users and their Needs.

Characteristics of Accounting - Functions, Advantages and Limitations of Accounting. Branches

of Accounting- Bases of Accounting: - Concepts and Conventions –Accounting Standards –

Journal- Ledger – Subsidiary Books – Trial Balance

Unit II

Business Income : Revenue Recognition – Depreciation – methods – straight line method –

Diminishing Balance Method – Change in method of depreciation – Final Accounts –

preparation of final accounts for non- corporate business entities

Unit III

Accounting for Hire-Purchase and Installment System : Transactions - Journal Entries and

ledger accounts including Default and Repossession.

Unit IV

Consignment: Features, Accounting treatment - Consignor and Consignee. Joint Venture:

Accounting procedures: Joint Bank Account, Records Maintained by Co-venturer of (a) all

transactions (b) only his own transactions. (Memorandum joint venture account).

Unit V

Accounting for Partnership: Valuation of Goodwill – Calculation of Profit Sharing Ratio –

Admission – Retirement of a Partner.

Note:

Distribution of marks - 20% theory and 80% problems


Suggested Readings

Text Book

1. Reddy T.S.& Moorthy.A. (2012), Financial Accounting, Chennai, Margham

Publications.

Reference Books:

1. Shukla, M.C. Grewal T.S. & Gupta. S.C. (2013) Revised Edition, Advanced Accounts.

New Delhi.Vol.-I. S. Chand & Co.,

2. Maheshwari, S.N. & Maheshwari S. K. (2013) Financial Accounting. New Delhi Vikas

Publishing House.

3. Deepak Sehgal. (2014) Financial Accounting. New Delhi, Vikas Publishing House,

4. Tulsian, P.C. (2004) Financial Accounting, Pearson Education.

5. Compendium of Statements and Standards of Accounting.(2012) New Delhi, The Institute

of Chartered Accountants of India,


Semester I

17BPU111 FINANCIAL ACCOUNTING (PRACTICAL)

Scope

Accounting is an integral part of company’s financial system. However, there is more to

a career in finance then Accountancy. This course aims at a holistic view of finance in company

with an emphasis to other areas of Accounting, Taxation and Banking Services.

Objectives

To provide practical knowledge on accounting practices

To know the accounting through Tally

In Tally we can learn how to prepare and maintaining the company’s profit and loss

account

List of Practical:

1. Creating a Company

2. Configure and features settings

3. Creating accounting ledgers and groups

4. Creating stock items and groups

5. Voucher entry

6. Generating reports –

Cash book

Ledger accounts

Trial balance

Profit and loss account

Balance sheet

Fund flow statement

Cash flow statement

Selecting and shutting a company;

Backup and Restore data of a company

Suggested Readings

Reference Books :

1. Shraddha Singh. Navneet Mehra (2010). Tally ERP 9: Power of Simplicity. New Delhi,

PBP Publication.

2. Nadhani. (2013). Tally9.2. New Delhi: PBP Publication.

3. Rita Bhargava.( 2011). Tally 9.2. New Delhi, Cyber Publication

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http://www.amazon.in/s/ref=dp_byline_sr_book_1?ie=UTF8&field-author=Shraddha+Singh&search-alias=stripbooks

http://www.amazon.in/Navneet-Mehra/e/B00J2HA660/ref=dp_byline_cont_book_2


Semester I

17BPU102 BUSINESS ORGANIZATION AND MANAGEMENT

Scope

Business Organization and Management covers overview of Indian business, different

forms of organization and functional area of management. It helps the students to develop their

leadership, motivation and control.

Objective

The course aims to provide basic knowledge to the students about the organization and

management of a business enterprise.

Unit I

Foundation of Indian Business: Manufacturing and Service Sectors- Small and Medium

Enterprises- Problems and Government policy, India’s Experience of Liberalization and

Globalization. Technological Innovations and Skill Development, make in India, Social

Responsibility and Ethics Emerging opportunities in business- Franchising, Outsourcing needs

and Domain Mix - E-commerce.

Unit II

Business Enterprises: Forms of Business Organisation- Sole Proprietorship- Joint Hindu Family

Firm- Partnership firm- Joint Stock Company- Cooperative society- Limited Liability

Partnership- Choice of Form of Organisation. Government - Business Interface; Rationale and

Forms of Public Enterprises, International Business, Multinational Corporations.

Unit III

Management and Organisation: The Process of Management- Planning- Decision-making-

Strategy Formulation. Organizing Basic Considerations; Departmentation – Functional. Project.

Matrix and Network; Delegation and Decentalisation of Authority; Groups and Teams.

Unit IV

Leadership, Motivation and Control: Leadership: Concept and Styles; Trait and Situational

Theory of Leadership. Motivation - Concept and Importance- Maslow Need Hierarchy Theory-

Herzberg Two Factors Theory- Communication- Process and Barriers- Control Concept and

Process.

Unit V

Functional Areas of Management: Marketing Management- Marketing Concept- Marketing

Mix- Product Life Cycle- Pricing Policies and Practices Financial Management: Concept and

Objectives- Sources of Funds – Equity Shares, Debentures, Venture Capital and Lease Finance,

Securities Market, Role of SEBI. Human Resource Management: Concept and Functions- Basic

Dynamics of Employer - Employee Relations.

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Suggested Readings

Text Book

1. Y.K.Bhushan (2012).Business Organization and Management. New Delhi: Sultanchand &

sons

Reference books: 1. Kaul, V.K., (2013), Business Organisation and Management, New Delhi, Pearson

Education,

2. Chhabra, T.N., (2009), Business Organisation and Management, New Delhi, Sun India

Publications,

3. Gupta CB, (2014), Modern Business Organisation, New Delhi, Mayur Paperbacks.

4. Koontz & Weihrich, (2010), Essentials of Management, McGraw Hill Education.


Semester I

17AEC101 BUSINESS COMMUNICATION

Scope

Communication is the flow of information and understanding from one person to another

at the same level or at different levels. It is a process which enables management to allocate and

supervise the work of the employees. The effectiveness of management largely depends upon the

effectiveness of their communication.

Objective

To equip students effectively to acquire skills in reading, writing, comprehension and

communication as also to use electronic media for business communication.

Unit I

Nature of Communication: Process of Communication, Types of Communication (verbal &

Non Verbal). Importance of Communication, Different forms of Communication; Barriers to

Communication Causes, Linguistic Barriers, Psychological Barriers, Interpersonal Barriers.

Cultural Barriers, Physical Barriers, Organizational Barriers

Unit II

Business Correspondence: Letter Writing, presentation, Inviting quotations, Sending

quotations, Placing orders, Inviting tenders, Sales letters, claim & adjustment letters and social

correspondence, Memorandum, Inter -office Memo, Notices, Agenda, Minutes.

Unit III

Report Writing: Business reports. Types, Characteristics, Importance, Elements of structure.

Process of writing, Order of writing the final draft and check lists for reports.

Unit IV

Application Letters: Preparation of Resume – Interview: Meaning – Objectives and Techniques

of various types of interviews – public speech – Characteristics of a good Speech- Business

Report Presentations.

Unit V

Oral Presentation: Importance, Characteristics, Presentation Plan, Power Point Presentation.

Visual aids.

Suggested Readings

Text Book:

1.Rajendra Pal Korahill. (2013).Essentials of Business Communication. New Delhi: Sultan

Chand & Sons.

Reference Books:

1. Bovee, & Thill, (2015),”Business Communication Today”, [13th

Edition] Pearson

Education

2. Shirley Taylor, (2012).Communication for Business, Pearson Education [7th

Edition]

3. Locker & Kaczmarek, (2013) Business Communication: Building Critical Skills, Tata

McGraw Hill Education ,

4. Leena Sen, Communication Skills, (2007) , New Delhi, PHI Learning [2nd

Edition]

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பகுதி - I தமிழ்ப் பாடத்திட்டம் (2017 - 2017)

பகுதி – I, தமிழ் பருவம் II 17LAU201 தமிழ் இரண்டாம் தாள் 6-H,6-C (இளநிலை கலையியல் பட்ட வகுப்புகளுக்குரியது) ______________________________________________________________________________ அைகு – I : பக்தி இைக்கியம் (10 மணிநநரம்) தசவ, தவணவ இலக்கியங்கள் - ததாற்றம் ,வளர்ச்சி, வரலாறு 1. லசவம் - கபரியபுராணம் - திருமூலநாயைார் புராணம். 2. லவணவம் - கபரியாழ்வார் திருகமாைி: 10 பாடல்கள்

அைகு – II : சங்க இைக்கியம் : (25 மணிநநரம்) சங்க இலக்கியங்கள் அறிமுகம்

அ). எட்டுத்பதாலக நற்ைிலண : 1. பிரசம் கலந்த – பாதல-110 2.தடமருப்பு எருதம- மருதம்-130 குறுந்பதாலக : 1. கருங்கட்டாக் கதல – குறிஞ்சி- 69 2. உள்ளது சிததப்தபார்- பாதல-283 ஐங்குறுநூறு :1. கநய்தல்-கதாண்டிப்பத்து: திதரஇமிழ் இன்ைிதச-171 2. அன்ைாய் வாைி தவண்டன்தை-203 பதிற்றுப்பத்து : 1. சிததந்தது மன்ற-27 2. மீன்வயின் நிற்ப-90 பரிபாடல்: பரிபாடல் திரட்டு-மதுதர நகாா்ச்சிறப்பு: உலகம் ஒரு நிதறயாத்தான்-6, மாதயான் ககாப்பூழ்-7, கசய்யாட்கு இதைத்த-9, கார்த்திதக காதில்-10, ஈவாதரக் ககாண்டாடி-11.

கைித்பதாலக : 1.குறிஞ்சிக்கலி-சுடாா்கதாடீ -15 2. முல்தலக்கலி-தீம்பால் -11 அகநானூறு : 1.அன்ைாய் வாைி தவண்டன்தை-குறிஞ்சி-17 புைநானூறு : 1. யாதும் ஊதர யாவருங் தகளிர்-கபாதுவியல்-192 2.ககடுக சிந்தத கடிதிவள் துணிதவ -279 ஆ). பத்துப்பாட்டு திருமுருகாற்றுப்பலட - பழமுதிர்ச்நசாலையின் சிைப்பு முருகன் இருப்பிடங்கள்: சிறுதிதை மலகராடு:218-275. முருகன் அருள்புரிதல்: 286-295. அைகு - III : காப்பியம் (12 மணிநநரம்) சிைப்பதிகாரம்:

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மங்கை வாழ்த்துப் பாடல்: (21-29) – கண்ணகியின் சிைப்பு: ‘நாகநீள் நககராடு’ என்பதிலிருந்து கதாடங்கி, ‘கண்ணகி என்பாண் மன்தைா’ என்பது வதரயிலாை கதாடர்கள்.

நடுகற்காலத: (207-234) - நசரன் பசங்குட்டுவன் கண்ணகிக்குக் நகாயில் எடுத்தல்: ‘அருந்திறலரசர்’ என்பதிலிருந்து கதாடங்கி, ‘மன்ைவதரகறன்’ என்பது வதரயிலாை கதாடர்கள். வாழ்த்துக்காலத: (482-485) - பசங்குட்டுவனுக்குக் கண்ணகி காட்சியளித்தல்: ‘என்தை’ என்பதிலிருந்து கதாடங்கி, ‘விசும்பில் ததான்றுமால்’ என்பது வதரயிலாை கதாடர்கள். வழக்குலர காலத: பத்தினிப் பபண்டிர் எழுவர் கலத: ‘நீர்வார் கண்தண’ என்பதிலிருந்து கதாடங்கி, ‘புகாகரன் பதிதய’ என்பது வதரயிலாை கதாடர்கள். வஞ்சினமாலை: ‘வன்ைி மரமும்’ என்பதிலிருந்து கதாடங்கி, ‘பதிப்பிறந்ததன்’ என்பது வதரயிலாை கதாடர்கள். சூளாமணி: மந்திர சாலைச் சருக்கம் (ததர்ந்கதடுக்கப்கபற்ற 25 பாடல்கள்) அைகு – IV : சிறுகலத (15 மணிநநரம்)

1. குளத்தங்கதர அரசமரம் – வ.தவ.சு.ஐயர் 2. காட்டில் ஒரு மான் - அம்லப 3. நாற்காைி – கி.ராஜநாராயணன் 4. நகரம் – சுஜாதா 5. எஸ்தர் – வண்ண நிலவன் 6. மரப்பாச்சி – உமா மதகஸ்வரி

அைகு- V : பமாழிப்பயிற்சி (10 மணிநநரம்) பதடப்பிலக்கியப் பயிற்சிகள் (கதத, கவிதத,கட்டுதர, உதரநதட) கமாைிகபயர்ப்பு பாட நூல்: கற்பகச்நசாலை – தமிழ் ஏடு. கற்பகம் பல்கதலக்கைகத் தமிழ்த் துதற கவளியடீு.


Semester II

17ENU201 ENGLISH II

Objectives:

To train students in acquiring proficiency in English by reading different kinds of

genres in literature.

To provide aesthetic pleasure through literature.

UNIT I

Prose: The Unexpected- Robert Lynd

Poetry: The Village Schoolmaster – Oliver Goldsmith

Short Story: The Lion’s Share – Arnold Bennett

Vocabulary: Homonyms

Grammar: Irregular Verb

UNIT II

Prose: Travel by Train – J. B. Priestley

Poetry: The Gift of India – Sarojini Naidu

Grammar: Sentence pattern

UNIT III

Prose: Women’s Education is Almost More Important than the Education of Boys

and Men – Indira Gandhi

Short Story: The Necklace – Guy De Maupassant

One-Act Play: The Referee – W.H. Andrews and Geoffrey Dearmer

Vocabulary: Similes

Grammar: Discourse Markers

UNIT IV

Poetry: Ozymandias – P.B. Shelley

One-Act Play: The Pot of Broth- W.B. Yeats

Vocabulary: Collective Noun

Grammar: Correction of Sentences

UNIT V

Short Story: The Silver Butterfly– Pearl S. Buck

One-Act Play: The Bear – Anton Chekov

Vocabulary: Acronym

Grammar: Question Tag

Prescribed Text:

Wings of Communication 2014. Board of Directors. Emerald Publishers: Chennai

Suggested Reading:

Syamala, V. English for Communication. 2006. Emerald Publishers: Chennai.

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Semester II

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17BPU201 BUSINESS LAW

Scope

Business Law represents the understanding of the essential elements of contract law including

formation, termination, current issues/changes and the concepts of sale of goods act. This paper

presents the basic Act of sale of goods and law of carriage of goods.

Objectives

To know legal frame work governing the business world

To understand the fundamentals of law relating to commercial activities

Unit I

Indian Contract Act 1872: Contract – Definition – Obligation and Agreement – Nature of

Contract and Classification – Components of Valid Contract – Offer and Acceptance –

Consideration - Capacity – Free Consent – Unlawful Agreements – Quasi Contracts.

Unit II

Different Modes of Discharge of Contract: Remedies for Breach of Contract – Contract of

Indemnity and Guarantee – Rights of Surety – Discharge of Surety- Pawn or Pledge – Rights of

Payee – Rights and Liabilities of Finder of Lost Goods - Law of Agency – Kinds of Agency –

Ex-Post Facto Agency Requirements – Rights and Liabilities of Principals and Agents.

Unit III

Indian Partnership Act 1932: Definition and Tests of Partnership – Implied Authority of

Partners – Limitations – Firms Debts and Private Debts – Priority in Discharge – Rights and

Liabilities of Partners – Dissolution of Partnership Firm.

Unit IV

Sale of Goods Act 1930: Definition of Sale and Distinction between Sale and Related

Transaction Resembling Sale – Sale and Agreement to Sell – Rules Regarding Passing of

Property in Goods – Condition and Warranties – Actual and Implied- Principle of Caveat Emptor

- Limitations - Rights of Unpaid Vendor.

Unit V Common Carriers: Definition - Rights and Duties of Common Carriers – Contract of Carriage

of Goods by Sea – Bill of Lading and Charter Party – Distinction- RTI Act- Features-

Procedures. Negotiable Instrument Act: Features- Presumption- Types- Promissory Notes-

Bills of Exchange-Cheques- Holder in Due Course - Liability of Parties- Rights of Parties-

Intellectual Property Legislations: Meaning and scope of Intellectual Properties – Patent Act

of 1970 – Patentee – True and first inventor – Procedure for grant of Process and Product Patents

– TRIPS.

Suggested Readings


Text Book

1. N.D. Kapoor. (2013). Elements of Mercantile Law. New Delhi: S.Chand & Co. Ltd..

Reference Books:

1. Kuchhal, M.C. & Vivek Kuchhal (2013), Business Law, Vikas Publishing House, New

Delhi.

2. SN Maheshwari & SK Maheshwari (2011), Business Law, New Delhi. National

Publishing House

3. Agarwal S K, (2011), Business Law, [3rd

edition] New Delhi, Galgotia Publishers

Company,.

4. P C Tulsian & Bharat Tulsian (2001), Business Law, [2rd

edition] McGraw Hill Education

5. Sharma, J.P. & Sunaina Kanojia (2011), Business Laws, New Delhi, Ane Books Pvt. Ltd.,


Semester II

17BPU211 MS-OFFICE AND AUTOMATION (PRACTICAL)

Scope

This course impart the knowledge on elements of computers, Computer plays vital role in

all spears of business life. It gives the knowledge on hardware and software devices and working

in word document and spread sheets.

Objective To provide computer skills and knowledge for commerce students and to enhance the

Student understands of usefulness of information technology tools for business operations.

List of Practical

MS WORD

1. Type chairman’s speech/Auditor’s report/Minutes/Agenda and perform the following

operations:

Bold. Underline. Font size. Style. Background color. Text color. Line spacing. Spell

check. Alignment. Header & Footer. Inserting pages and page numbers. Find and

Replace.

2. Prepare shareholders meeting letter for 10 members’ using mail merge operation.

3. Prepare Bio-Data by using Wizard/Template.

MS EXCEL

1. Prepare a mark list of your class (minimum of 5 subjects) and perform the following

operation:

Data entry. Total. Average. Result and Ranking by using arithmetic and logical functions and

sorting.

2. Draw the different type of charts (line. Pie. Bar) to illustrate year wise performance of sales.

purchase. profit etc. of a company by using chart wizard.

3. Prepare a statement of Bank customer’s account showing simple and compound interest

calculations for 10 different customers’ using mathematical and logical functions.

MS POWERPOINT

1. Design presentation slides for a product of your choice. The slide must include name, brand

name, type of product, Characteristics, Special features, Price, special offer etc.

2. Design presentation slides for organization details for 5 levels of hierarchy of a company by

using organization chart.

MS ACCESS

1. Prepare a payroll for employee database of an organization with the following details:

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Employee ID, Employee name, Date of Birth, Department and Designation, Date of

appointment, Basic pay, Dearness Allowance, House rent Allowance and other deduction if

any perform queries for different categories.

2. Create mailings labels for student database which should include atleast three tables and

each table must have at least two fields with the following details: Roll Number. Name.

Course. Year. College Name. University. Address and Phone number.

Suggested Readings

Text Book

1. R.K.Taxali. (1999) P.C.Software Made Simple. New Delhi Tata McGraw-Hill Publishing

Company Ltd


Semester II

17BPU202 BUSINESS MATHEMATICS AND STATISTICS

Scope

Business Mathematics and Statistics represents the understanding of essentials of

matrices and basics of Mathematics of Finance, Differential calculus, Uni- variate analysis and

bi-variate analysis. It is also explains the time based data, Index numbers and Time series

analysis.

Objectives

The objective of this course is to familiarize students with the applications of

mathematics and statistical techniques in business decision-making.

1. Use of simple calculator is allowed.

2. Proofs of theorems / formulae are not required.

3. Trigonometric functions are not to be covered.

Unit I

Matrices & Basic Mathematics of Finance: Definition of a matrix. Types of matrices; Algebra

of matrices. Calculation of values of determinants up to third order; Adjoint of a matrix; Finding

inverse of a matrix through ad joint; Applications of matrices to solution of simple business and

economic problems- Simple and compound interest Rates of interest – nominal, effective and

continuous – their interrelationships; Compounding and discounting of a sum using different

types of rates

Unit II

Differential Calculus: Mathematical functions and their types – linear, quadratic, polynomial;

Concepts of limit and continuity of a function; Concept of differentiation; Rules of

differentiation – simple standard forms. Applications of differentiation – elasticity of demand

and supply; Maxima and Minima of functions (involving second or third order derivatives)

relating to cost, revenue and profit.

Unit III

Uni-variate Analysis: Measures of Central Tendency including arithmetic mean, geometric

mean and harmonic mean: properties and applications; mode and median. Partition values -

quartiles, deciles, and percentiles. Measures of Variation: absolute and relative. Range, quartile

deviation and mean deviation; Variance and Standard deviation: calculation and properties.

Unit IV

Bi-variate Analysis: Simple Linear Correlation Analysis: Meaning, and measurement. Karl

Pearson’s co-efficient and Spearman’s rank correlation Simple Linear Regression Analysis:

Regression equations and estimation. Relationship between correlation and regression

coefficients

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Unit V

Time-based Data: Index Numbers and Time-Series Analysis: Meaning and uses of index

numbers; Construction of index numbers: Aggregative and average of relatives – simple and

weighted, Tests of adequacy of index numbers, Construction of consumer price indices.

Components of time series; additive and multiplicative models; Trend analysis: Finding trend by

moving average method and Fitting of linear trend line using principle of least squares

Suggested Readings:

Text Books

1. N. D. Vohra.(2013) Business Mathematics and Statistics. [Reprint]. New Delhi, McGraw

Hill Education (India) Pvt Ltd.

Reference Books

1. Mizrahi and John Sullivan. (2013). Mathematics for Business and Social Sciences [7th

Edition] India, Wiley and Sons.

2. Budnick, P. (2011). Applied Mathematics.[4th

Edition]. New Delhi, McGraw Hill

Publishing Co.

3. J.K. Thukral. (2011). Mathematics for Business Studies [15th

Edition]. Chennai, Mayur

Publications

4. J. K. Singh. (2010). Business Mathematics. New Delhi, Himalaya Publishing House.

5. J. K. Sharma. (2013). Business Statistics[3rd

Edition]. New Delhi, Pearson Education..

6. S.P. Gupta and Archana Gupta. (2013). Elementary Statistics. [7th

Edition] New Delhi,

Sultan Chand and Sons.

7. Richard Levin and David S. Rubin. (2015). Statistics for Management[7th

Edition ] New

Delhi, Prentice Hall of India,.

8. M.R. Spiegel. (2013).Theory and Problems of Statistics [4th

Edition] New Delhi,.

McGraw Hill Publishing Co.


Semester II

17AEC201 ENVIRONMENTAL STUDIES

Scope

The study creates awareness among the people to know about various renewable and

nonrenewable resources of the region, enables environmentally literate citizens (by knowing the

environmental acts, rights, rules, legislation, etc.) to make appropriate judgments and decisions

for the protection and improvement of the earth.

Objectives

Creating the awareness about environmental problems among people.

Developing an attitude of concern for the environment.

Motivating public to participate in environment protection and improvement.

Unit-I

Introduction: Environment Definition, scope and importance, components, Ecosystem

Definition, Concept, Scope, importance, Structure and functions of ecosystem. Energy flow,

Ecological succession Food chains and food webs. Classification of ecosystem.

Unit II

Natural Resources - Renewable and Non-renewable Resources: Natural resources and

associated problems. Forest resources, Water resources, Mineral resources, Food resources,

Energy resources, Land resources: Use and over-utilization, exploitation. Role of an individual in

conservation of natural resources. Equitable use of resources for sustainable lifestyles. Ill-effects

of fire works.

Unit III

Biodiversity and Its Conservation: Introduction, definition: genetic, species and ecosystem

diversity. Biogeographical classification of India. Value of biodiversity: consumptive use,

productive use, social, ethical, aesthetic and option values. Biodiversity at global, National and

local levels. India as a mega-diversity nation. Hot-spots of biodiversity. Threats to biodiversity:

habitat loss, poaching of wildlife, man-wildlife conflicts. Endangered and endemic species of

India. Conservation of biodiversity: in-situ and ex-situ conservation of biodiversity.

Unit IV

Environmental Pollution: Definition, Causes, effects and control measures of Air pollution,

Water pollution, Soil pollution, Marine pollution, Noise pollution, Thermal pollution, Nuclear

hazards, Solid waste management: Causes, effects and control measures of urban and industrial

wastes. Role of an individual in prevention of pollution. Pollution case studies. Disaster

management: Foods, earthquake, cyclone and landslides.

Unit V

Social Issues and the Environment: From unsustainable to sustainable development. Urban

problems related to energy. Water conservation, rain water harvesting, watershed management.

Resettlement and rehabilitation of people; its problems and concerns. Environmental ethics:

Issues and possible solutions. Climate change, global warming, acid rain, ozone layer depletion,

nuclear accidents and holocaust. Case studies. Wasteland reclamation. Consumerism and waste

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products. Environment Protection Act. Air (Prevention and Control of Pollution) Act. Water

(Prevention and Control of Pollution) Act. Wildlife Protection Act. Forest Conservation Act.

Issues involved in enforcement of environmental legislation. Public awareness. Population

growth, variation among nations. Population explosion—Family Welfare Programme.

Environment and human health. Human rights. Value education. HIV/AIDS. Women and Child

Welfare. Role of Information Technology in environment and human health.

Suggested readings

T1: Tripathy.S.N. and Sunakar Panda. (2004). Fundamentals of Environmental Studies; 2nd

Edition, Vrianda Publications Private Ltd., New Delhi.

T2: Arvind Kumar,(2004). A Textbook of Environmental Science; APH Publishing Corporation,

New Delhi.

T3: P.S.Verma, V.K.Agarwal.(2001). Environmental Biology (Principles of Ecology); S.Chand

and Company Ltd., New Delhi.

T4: Anubha Kaushik, C.P.Kaushik, (2004). Perspectives in Environmental Studies, New Age

International Pvt. Ltd. Publications, New Delhi.

R1: Singh, M.P., B.S. Singh and Soma S. Dey, (2004). Conservation of Biodiversity and Natural

Resources. Daya Publishing House, Delhi.

R2: Daniel B.Botkin and Edward A. Keller. (1995). Environmental Science, John Wiley and

Sons, Inc., New York.

R3: Uberoi, N.K., (2005). Environmental Studies, Excel Books Publications, New Delhi, India.


Semester III

17ENU301 ENGLISH III

Objectives

To develop confidence to respond in English during situations where the use of

English is imperative.

To develop fluency in actual conversation in the English language.

UNIT I: Listening

Listening and its types, Basic Listening Lessons, Critical Listening Lessons, Advanced

Listening Lessons, and Note Taking

UNIT II: Speaking

Basics of speaking, Regular English, Business English, Interview English, and Travel

English

UNIT III: Reading

Reading and its purposes, Types of Reading, Reading Techniques, Reading

Comprehension, Note Making

UNIT IV: Writing Writing defined, Types of Writing, Components of Writing, Writing Contexts,

Language and Style with accordance to the contexts

UNIT V: Vocabulary Enrichment

Synonyms, Antonyms, Homonyms, Phrasal Verbs, Idioms and Phrases, One Word

Substitutes, and Affixes

Suggested Reading:

Learning to Learn: Study Skills in English Cambridge, 2015

Advanced Skills; Simon Harenes – CUP. 2015

Business Results, Woodward, OUP. 2015

Function in English. Jonathan Middlemiss et al, OUP

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Semester III

17BPU301 BUSINESS PROCESS SERVICES IN

FINANCE AND ACCOUNTING

Scope

Financing and Accounting for BPS have wide scope and area of application. Financial

organizations worldwide are facing the impact of higher volatility, uncertain business, and

regulatory and socio-political environments putting pressure on them to make their bottom-line

more predictable and sustainable.

Objective The objective of this paper is to help students to learn the basic concepts of BPO and

various procedures and process regarding purchase management, receivable management.

Students also get accounting knowledge in ratio analysis and budgeting.

Unit I Introduction: Basic Accounting Principles, Concept, Convention - Systems of Book Keeping -

Recording, Classifying and Summarizing of Transaction - Final Accounts - Types of Business

Organizations - Business Partnerships - Types of BPOs - Merits and De-Merits on various BPO

options - Accounting Business Process Cycle - Evolving of Outsourcing - Need for outsourcing

Horizontal Services - Current Trend in F&A Outsourcing.

Unit II

Purchase Management: Activities before Purchasing, Quotations, Negotiation, Costs

associated with Purchases etc - How a Purchase Order is raised, types of Purchase Orders,

Contracts etc., Warehouse Receipt procedures, Returns, Issues and various Documents -

Accounting Impact -Inventory Control - Types of discount offered by Vendors - Basics of

Distribution Strategies, Integration of Strategic Partnering, Outsourcing and Procurement

Strategies Freight Negotiation, FTL, Payments, Conditions etc., Various Activities in Accounts

Payable and Accounting Impact - Types of Invoice Matching and resolving issues - Invoice

Payment, Procedures and Mode of payment - Employee Payment (T&E and Various Cards) -

Debit Balance, Write back, Discount adjustments and various actions - Help desk and support

Activities -Vendor Account Reconciliation - Latest developments (Vendor Portal, EDI, E-

Invoicing, Tools etc.,) - Effective management of AP leads to working Capital improvement.

Unit III

Receivable Management: Various Activities in Accounts Receivable and Accounting Impact -

Background check for Customers (D&B Report, Credit Rating) Credit Limit, Customer

Contract / Order - Management) - Mode of receiving Payment, Actions for non-receipt, Netting

off - Revenue Recognition - Collection - Cash Applications - Adjustment of Discounts, Rebate,

QPS discount, Write off etc., - Disputes Handling procedures - Customer Help desk and support

Activities - Customer Account Reconciliation - Latest Developments (Customer Portal, E-

Invoicing, Tools etc.,) - Effective management of AR leads to working Capital improvement.

Activities in General Ledger - What is Subsidiary and Control Accounts - Chart of Accounts

and maintenance, Cost Centre, Profit Centre, - Adjustment journals - Cost Allocation etc. -

Bank Reconciliation - Fixed Asset Maintenance - Inter Company - Accounting and

Reconciliation - Tax Accounting - Transactional Element - Generation of Final Accounts -

Various Reports (Statutory Reports, Schedules, Variance Analysis).

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Unit IV

Budgeting and Ratio Analysis: Budgeting and Budgetary Controls - Capital Budgeting - Ratio

Analysis - Process of Decison Making - Analysis of Financial Statements and Variances -

Management Reporting - Modules and usage of ERPs - Basic Screens required to be understood

for F&A process - 3. Report generation - XBRL, Platform, Counting, Data Privacy Law etc.

Unit V

Basics of Accounting Standard - Differences between various GAAPs (US, UK, Indian and

IFRS) - COSO, Internal Controls & Audit, ISO Standards (applicable to BPO) / CMMI

Certification.etc., - PCI Data Security Standard / Security Audit / Data Privacy and Protection

SOX - Compliance / SSAE 17 /ISAE 3402 - SOD, Access, Incident Management, BCP etc., -

How the various transaction flows are happening - BPO Terminologies - Importance of Process

Documents Service Level Measurements Contractual elements - Governance model - Internal

Reporting - Delivery Excellence - Integration of support functions - Future and Challenges

Note: This syllabus has 100% theory

Suggested Readings

Text Book

TCS BPS study material


Semester III

17BPU302 CORPORATE LAW

Scope

Corporate Law gives the fundamental knowledge and exposure of the Company’s Act.

This paper impart the knowledge on procedure for formation of companies and board of

directors, their qualification and disqualification , writing of minutes and agenda and qualities of

company secretary

Objective

The objective of the course is to impart basic knowledge of the provisions of the

Companies Act 2013. Case studies involving issues in company law are required to be

discussed.

UNIT I

Introduction to Company: Company – Definition – Characteristics – Types – Lifting of

corporate veil - Formation of a company – Procedure – Certificate of Incorporation – Effects of

Registration – Promoters – Pre-incorporation Contracts – Certificate of Commencement.

UNIT II

Company Documents: Memorandum of association – Contents – Alteration - Articles of

Association – Contents – Alteration – Doctrine of Ultra Virus – Legal effect of Memorandum

and Articles - Constructive Notice of Memorandum and Articles - Doctrine of Indoor

Management

UNIT III

Shares and Debentures: Prospectus – Definition – Abridged Prospectus – Statement in Lieu of

Prospectus – Information Memorandum – Contents – Misstatement in Prospectus – Issue of

Shares – Types – Application and Allotment of Shares, Share Certificate, Share Warrant -

Transfer and Transmission of Shares – Buyback of Shares – Debentures – Meaning and Types –

Procedure for Declaration of Dividends.

UNIT-IV

Company Management: Company Management – Board of Directors – Managing Director –

Qualification, Appointment, Vacation of Office – Position – Powers, Duties and Liabilities –

Board of Director’s Meetings – General Meetings – Kinds of Meetings and Resolutions –

Procedure relating to Convening and Proceedings in General Meetings.

UNIT-V

Company Winding up: Winding up – Meaning Modes of Winding up – Compulsory Winding

up by the Court – Voluntary Winding up – Types of Voluntary Winding up – Members

Voluntary Winding up – Creditors Voluntary Winding up – Winding up subject to Supervision

of the Court – Consequences of Winding up (general).Liquidator – Powers and Duties. Limited

liability Partnership-Definition- Features- Registration - E-filing.

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Suggested Readings

Text Book

1. Kapoor N.D(2013), “Elements of Company Law”, Sultan Chand and Sons, New Delhi.

References

1. Chawla R.C.and Garg K.C(2014),”Commercial and Company Law”, Kalyani Publishers, New

Delhi.

2. Kapoor N.D(2013) ,”Company Law and Secretarial Practice”, Sultan Chand and Sons, New Delhi.

3. Ramaiya A(1998), “Guide to the Companies Act”, Wadhwa and Co, Nagpur.


Semester III

17BPU303A BUSINESS PROCESS SERVICES IN INSURANCE

Scope

Insurance principles and practice represents the concept of insurance, life insurance,

general insurance and it is used to cover risk. This paper provides a basic understanding of

the insurance mechanism in US.

Objectives

To impart theoretical base of US on fundamentals principles of insurance business

To help the students to gain broader understanding of insurance business in US

Unit I Concept of Risk: Risk Management - Basic concepts ( Hazards, Perils, Assets, etc.) -

Fundamentals of Insurance - Characteristics of a valid contract - Insurance contract -

Principles & Practices of Insurance Contract - Important terminologies & parties in

insurance contract - Types of Insurance ( Personal, Commercial, Health, Life, etc. - History

of Insurance - Types of Insurance companies - Business units in an Insurance company -

Overview of Insurance Life Cycle ( Underwriting, Policy Servicing, Claims, etc.) -

Reinsurance concept.

Unit II

Life Insurance : Important terminologies in a Life Insurance policy - Parties in a Life

Insurance policy - Individual Life Insurance plans - Supplementary Benefits - Policy

Provisions - Ownership rights - Life Insurance policy life cycle ( New business &

Underwriting, Policy servicing, Claims, etc.) - Concept of Annuity - Types of Annuity -

Annuity contract provisions - Annuity : USA – Fixed Annuity, Fixed Index Annuity,

Variable Annuity - Qualified & Non-Qualified Annuity - Principles of Group Insurance -

Group Life Insurance - Group Retirement Plans

Unit III Non – Life Insurance: concepts : Hazards, Perils, Catastrophe, Property Damage &

Business Interruption, Policy exclusions, Indemnity, Deductibles, Retention, Premiums,

Limits, Salvage, Subrogation, etc. - Insurance Providers – Co-Insurance, Reinsurance,

Captive Insurance - Underwriting process - Policy Servicing process - Claims process –

Reinsurance.

Unit IV Health Insurance: Concept of Healthcare Insurance - How Healthcare Insurance works -

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Key Challenges of Healthcare Industry - Healthcare Eco System - Healthcare regulations &

Standards ; HIPAA – Medicare – Medicaid – Mediclaim - Individual Health Insurance

policies - Group Health Insurance policies - Managed Care – Eye Care – Micro Insurance

Schemes

Unit V Retirement Plans: Concept of Retirement Services - Retirement Planning - Asset

Allocation & Asset Classes - Life stages of an Investor - Defined Benefit & Defined

Contribution - Individual Retirement Arrangement in USA - Third Party Administrator for

Retirement Services in USA - Life cycle of Participants in a plan (enrollment,

contribution,etc.) - Categories of Pension in UK - DWP & TPR - Annuity & Income

Drawdown Plan.

Suggested Readings

Text Book



Semester III

17BPU303 B FINANCIAL ANALYSIS AND REPORTING

Scope

Financial analysis provides basic knowledge on preparation of financial statements and

analysis of all the statements and reports. It includes the accounting standards.

Objective

To understand, analyze and interpret the basic framework of financial reporting.

Unit I

Basis of Financial Reporting: Purpose of Financial Reporting, Users of Financial Reports,

Conceptual Framework for Financial Statements.

Unit II

Understanding Financial Statements Structure of Financial Statements: Introduction -

Statement of Financial Position (Balance Sheet) - Statement of Earnings (Income Statement), -

Cash Flow Statement - Additional Disclosure Statements Need for Additional Statements-

Auditor’s Report - Director’s Report - Funds Flow Statement - Electronic Dissemination-

Corporate Governance.

Unit III

Components of Financial Statements: Inventories – Receivables - Assets (Fixed Tangible,

Intangible), Leases – Revenue - Income-Tax - Retained Earnings.

Unit IV

Analysis & Interpretation of Financial Statements: Ratio Analysis – Liquidity, Solvency,

Activity & Profitability Analysis, Comparative & Common Size Analysis (Vertical & Horizontal

Analysis) - Financial Statement Variation by Type of Industry.

Unit V Expanded Analysis: Financial Ratios Used in Annual Reports, Management’s Use of Analysis

- Graphing Financial Information - Accounting Standards in India & IFRS Basic Framework.

Suggested Readings

Text Book

1. Grewal, T.S., (2013) Introduction to Accounting, S. Chand and Co., New Delhi.

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Reference Books

1. Lal, Jawahar, Corporate Financial Reporting: Theory & Practice, (2012), Taxmann

Applied Services, [3rd

edition], New Delhi.

2. Raiyani, J. R. and Lodha, G., (2012), International Financial Reporting Standard (IFRS)

and Indian Accounting Practices, New Century Publications.

3. Singh, N. T. and Agarwal, P., (2010), Corporate Financial Reporting in India, Raj

Publishing, Jaipur.

4. Hennie, V. G., (2009). International Financial Reporting Standards: A practical guide,

[5th

edition], Washington: World Bank.

5. Alexander, D., Britton, A. and A. Jorissen,(2011), Global Financial Reporting and

Analysis,[3rd

edition] Cengage Learning, Indian edition.


Semester IV

17ENU401 ENGLISH IV

Objective:

To train students in understanding the concepts of communication.

To train students in developing their written communication and presentation skills.

UNIT I: Integrated Skills

Development of speaking, listening and grammar skills.

UNIT II: Advanced Reading Skills

Outcomes include improved reading speed, increased reading fluency and increased

vocabulary.

UNIT III: Advanced Writing Skills

Planning and writing complex tasks

UNIT IV: News and World Affairs

Newspapers, magazines, the Internet, TV and radio are used to develop listening,

reading and discussion skills.

UNIT V: Project Work

The class works together to write and produce a group project. This class is

particularly useful for building confidence in using English and improving pronunciation.

Suggested Reading:

In Business; CUP

Oxford Handbook of Writing: St. Martins handbook of Writing

Sound Business. Julian Treasure OUP

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Semester IV

17BPU401 CORPORATE ACCOUNTING

______________________________________________________________________________

SCOPE

Corporate Accounting describes the basic accounting of Issue of shares and debentures,

preparation of final accounts of companies, procedure for amalgamation and preparation of

accounts for banking and insurance companies.

OBJECTIVES:

To enable the students to acquire the basic knowledge of the corporate accounting

To make the students to learn the techniques of preparing the financial statements. UNIT-I Accounting for Share Capital and Debentures: Issue, orfeiture and reissue of forfeited shares - concept & process of book building - Issue of rights and bonus shares - Buyback of shares - Redemption of Preference shares Issue and Redemption of Debentures

UNIT-II Final Accounts: Preparation of Profit and Loss Account and Balance Sheet of corporate entities – excluding calculation of Managerial Remuneration - Disposal of company profits. Valuation of Goodwill and Valuation of Shares: Concepts and calculation: simple problem only

UNIT- III Amalgamation of Companies: Concepts and Accounting treatment as per Accounting Standard: 14 (ICAI) (excluding inter- company holdings). Internal Reconstruction - Concepts and Accounting treatment excluding scheme of reconstruction

UNIT- IV Accounts of Holding Companies/Parent Companies: Preparation of consolidated balance sheet with one subsidiary company - Relevant provisions of Accounting Standard: 21 (ICAI).

UNIT-V Accounts of Banking Companies: Difference between balance sheet of banking and non-banking companies - Prudential norms - Asset structure of a commercial bank - Non-performing assets (NPA). Suggested Readings:

Text Book:

1. Reddy & Moorthy. (2012) Corporate Accounting. [ Vol. 1] Chennai , Margham

Publications,

Reference Books

1.M.C. Shukla, T.S. Grewal, and S.C. Gupta. (2013) Advanced Accounts.[Vol.-II. – Revised

Edition]. New Delhi, S. Chand & Co.

2.S.N. Maheshwari, and S. K. Maheshwari. (2013) Corporate Accounting [5th Edition] New

Delhi, Vikas Publishing House.

3.V.K. Goyal and Ruchi Goyal. (2012) Corporate Accounting. [3rd Edition] New Delhi,. PHI

Learning. Pvt Ltd.

4..Jain, S.P. and K.L. Narang. (2014) Corporate Accounting.[Vol – II] New Delhi, Kalyani

Publishers,.

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5.P. C. Tulsian and Bharat Tulsian. (2017), Corporate Accounting. [11th Edition] New Delhi,

S.Chand.

Semester IV

17BPU411 CORPORATE ACCOUNTING (PRACTICAL)

______________________________________________________________________________

Scope

Corporate Accounting describes the basic accounting procedures and application of

respective accounting standards for Amalgamation of companies, accounting for holding

companies and parent companies, shares and debentures.

Objectives:

To enable the students to acquire the basic knowledge on the application of accounting

standards for amalgamation

To make the students to learn the techniques and application of accounting standards in

the preparation of financial statements

List of Practical

1. Prepare Format and Procedure of Amalgamation Companies as per Accounting

2. Prepare Format and Procedure of Accounting for Holding Companies and parent Companies

as per Accounting Standard 21

3. Prepare the procedure for valuation of Goodwill of companies under Accounting Standard 36.

4. Financial Reporting Standard (FRS) 10 – Valuation of Goodwill

5. Prepare final Accounts of Companies as per Accounting Standard

6. Accounting standard for Share

7. Accounting Standards for Debenture

Note: Record note to be submitted and Viva-voce will be conducted.

Suggested Readings:

Text Book:

1. Reddy & Moorthy. (2012) Corporate Accounting.[Vol.1] Chennai , Margham Publications,

Reference Books

1.M.C. Shukla, T.S. Grewal, and S.C. Gupta. (2013) Advanced Accounts.[Vol.-II. – Revised

Edition]. New Delhi, S. Chand & Co.

2.S.N. Maheshwari, and S. K. Maheshwari. (2013) Corporate Accounting [5th Edition] New

Delhi, Vikas Publishing House.

3.V.K. Goyal and Ruchi Goyal. (2012) Corporate Accounting. [3rd Edition] New Delhi,. PHI

Learning. Pvt Ltd.

4..Jain, S.P. and K.L. Narang. (2014) Corporate Accounting.[Vol – II] New Delhi, Kalyani

Publishers,.

5.P. C. Tulsian and Bharat Tulsian. (2017), Corporate Accounting. [11th Edition] New Delhi,

S.Chand.

L T P C

- - 3 1


Semester IV

17BPU402 BUSINESS PROCESS SERVICES IN BANKING

Scope

This paper represents the Banking systems Act, role of banks in economic development in

India and US. This paper provides the basics of types of cards, various procedures relating

banking like Mortgage, Loan and advances.

Objectives

To provide good understanding of Overview of banking and various technology used

in banking sector.

To acquaint the students with the basic knowledge of law relating to banking operation

and various procedures.

Unit I

Overview of Banking: Functions and Products of a Bank - Liabilities—Deposits Assets-

Loans and Advances – Payments - Risk Management - Financial Accounting - Customer

Service Data&Voice, covering maintenance, disputes and complaints - Metrics management

productivity, quality SLA Tracking and monitoring - Pricing methodologies available -

Commonly available Certifications ISO-COPC-CMMI-PCI etc - Risks and Controls-AML-

KYC-Info security etc. - Account Originations - Account Servicing - Issuer of Cheque

Books/Cards Pins - AML/KYC Checks - Account Conversions and Closures - Customer

Correspondence - ATM Management - Time Deposits – Placements – Maintenance –

Breakage - Booking and Top up - Roll Over - Payment Processing - Retail Wealth

Management - Mutual Fund processing – Equities – Bonds - Structured Notes - Corporate

actions – Reconciliation - Risk -Control and Information Security.

Unit II

Basics of Cards: Types of Cards, transaction overview, components of Cards - Entities

involved, overview on associations – Originations - Policy, Account

opening,dispatch,delivery,Card Maintenance - Payments - Concepts, applications,

investigations, Statement validations - Products on Cards - Rewards programs, merchandising

offers - Authorization and Risk reviews - Settlement lifecycle,authorisations,settlement and

reconciliation - Accounting and Interchange settlement, settlements to associations -

Parameter Design - Referral authorization - Financial Accounting - Bank A/c and payment

Reconciliations - GL and ATM Reconciliations - Customer Relationship Management -

Dispute Processing and Fraud Investigations - Collections including Data Review, Field

Collections and A/c maintenances and Collection Audit.

L T P C

6 2 - 6


Unit III

Procedures: Lead Generation - Regulation Requirements - Mortgage Originations - Sales/

New Application Management - Support and Settlement Services - Pre Underwriting,

Underwriting - Verification and Closing - Quality Control and Repurchase - Mortgage

Servicing - Customer Service - A/c Maintenance - Payment Processing - A/c Closure –

Collection - Default Management - Front End Activities - Foreclosure and Loss Mitigation –

Bankruptcy - Support functions - Quality Assurance - Domain Learning and Development -

Regulatory Agencies.

Unit IV

Cash Management Overview: Cash Management Product Suite A Glance and Brief on all –

products - Payments Life Cycle - Payments Originations and various products in Originations

– phase - Introduction to Funds Transfer - Various types of Funds transfer(Clearing, Treasury

Payments, Bills receivables, Collections, lockbox, loans/deposits - Bulk Remittances etc - Pre

Funds Transfer - A/c Opening and Maintenance - Workflow Management - Funds Transfer –

Payments - Instruction Acceptance - Payment Security - Call Back and Other Controls -

Routing and Accounting Entries - Settlement and Payment Structuring - Various Clearing

Systems –Overview - Post Funds Transfer - Nostro Reconciliations - Proofing - Investigations

- Financial Messaging - Tracking - MIS and Treasury Reporting - Amendments and

Collections - Risk management around payments- few case studies.STP Analysis and

Improvements.

Unit V Introduction to Trade : Parties & Terminology used in International Trade, Risks Associated

& its mitigants, Role of banks & Documents in International Trade - Letter of Credit (L/C) –

Parties to L/C & Types of L/C – Issuance, Advising, Amendment, Confirmation, Document

Checking, Acceptance & Payment - Collection - Parties to Collection & Types of Collection

- Document Checking, Acceptance & Payment - Method of Payment – Advance, Open

Account, Documentary Collection & Documentary Credit - Guarantee / SBLC – Types of

Guarantee – Issuance, Amendment, Claim / Settlement & Cancellation - Reimbursement –

Authorization, Claim / Payment, Clean Payment, Irrevocable Undertaking, FI Advance -

Loans & Finances - Syndicated Loans, Corporate Advances, Receivable Finance, Supplier

Finance, Commodity Finance, Channel Finance & Bill Finance / Discounting - Basics and

outline of UCP 600, ISBP, URC 522, URR 725, URDG and ISP98 - Value Added Services -

After Service– Customer Service (Voice / Non-voice), Investigation, Reconciliation, Proofing

& Reporting - Trade Compliance - Trade Advisory / Customer Owner - Overview on

specialized training course for CDCS certification.

Suggested Readings

Text Book



Semester IV

17BPU403A RETAIL ENVIRONMENT AND MARKET RESEARCH

Scope

Retail Environment represents concepts of retailing, its function and dealing with global

retailers. Market research covers concepts of market research, types of research, product

planning and consumer research.

Objectives

To enable the students to have an overview of Retail Environment in domestic and

Global.

To enable the students to appreciate the importance research and how research use in

retail sector.

Unit I

Introduction about Market Research: Market - Research - Market Research - Need for Market

Research - Type of goods – CPG - Why CPG industry is different? Global CPG manufacturers -

Consumer Behavior – Influencers.

Unit II

Retailing: Characteristics of Retailing - Retail formats - Overview to Retail functions - Global

Retailers – Segmentation – Need for segmentation - Segmentation criteria - Types of

Segmentation.

Unit III

Types of Research and Introduction to Marketing: Primary Research - Secondary Research -

Custom Study - Syndicated Study - Quantitative Research Methodology - Qualitative Research

Methodology - Research Types - Introduction to 4 Ps of Marketing - Optional Ps – Product –

Price – Place - Promotion - Market Research and 4Ps

Unit IV

Product Planning and Consumer research: Product Planning - Product Mix - New Product

Development - Product Life Cycle. - Branding - Brand Types - Private Labels - Brand

association - Brand extension. - Advertising - Need for Advertising - Types of Media - Media

Mix and Planning - What is Consumer Research? - Why research consumers? - Consumer

Research Cycle - Consumer Research for new product launches - Consumer Research for

existing products

Unit V

Retail Research: Need for Retail Research - Retail Data - Importance of Retail Data Validation

- Retail Research reports. - Media Research – Importance of media research - Media Data -

Importance of Media Data Validation - Media Research reports. - Consumer Panel - Importance

of Consumer Panel - Consumer Panel Data - Panel Research reports.

Suggested Readings

Text Book

L T P C

6 - - 4



Semester IV

17BPU403B E-COMMERCE

Scope

Electronic Commerce is more than just buying and selling products online. It also

includes the entire online process of developing, marketing, selling, delivering, servicing and

paying for products and services. India has shown tremendous growth in the E-commerce

segment.

Objective

To enable the student to become familiar with the mechanism for conducting business

transactions through electronic means

Unit I

Introduction: Meaning, Nature, Concepts, Advantages, Disadvantages and Reasons for

Transacting Online, Types of E-Commerce, e-Commerce Business Models (introduction , key

elements of a business model and categorizing major E -commerce business models), Forces

Behind E-commerce Technology used in E-commerce: The Dynamics of World wide Web and

Internet- Designing, Building and Launching E-commerce Website -A systematic Approach

Involving Decisions Regarding Selection of Hardware, Software, Outsourcing vs. In-house

Development of a Website

Unit II

Security and Encryption: Need and Concepts, The E-commerce Security Environment: -

Dimension, Definition and Scope of E-security- Security Threats in the E-commerce

Environment - Security Intrusions and Breaches, Attacking Methods like Hacking, Sniffing,

Cyber-Vandalism etc.- Technology Solutions - Encryption, Security Channels of

Communication, Protecting Networks and Protecting Servers and Clients

Unit III

IT Act 2000 and Cyber Crimes IT Act 2000: Definitions, Digital Signature, Electronic

Governance, Attribution, Acknowledgement and Dispatch of Electronic Records, Regulation of

Certifying Authorities, Digital Signatures Certificates, Duties of Subscribers, Penalties and

Adjudication, Appellate Tribunal, Offences and Cyber-Crimes

Unit IV

E-payment System: Models and Methods of E–payments - Debit Card, Credit Card, Smart

Cards, E-money- Digital Signatures - Procedure, Working and Legal Position- Payment

Gateways, Online Banking -Meaning, Concepts, Importance, Electronic Fund Transfer,

Automated Clearing House, Automated Ledger Posting- Risks Involved in E-payments.

Unit V

On-line Business Transactions: Meaning, Purpose, Advantages and Disadvantages of

Transacting Online, E-commerce Applications in Various Industries - Banking, Insurance,

Payment of Utility Bills, Online Marketing, E-tailing - Popularity, Benefits, Problems and

Features, Online Services - Financial, Travel and Career- Auctions, Online Portal, Online

L T P C

6 - - 4


Learning, Publishing and Entertainment- Online Shopping (Amazon, Snapdeal, Alibaba,

Flipkart,etc.)

Suggested Readings

Text Book

1. Kenneth C. Laudon & Carlo Guercio Traver, (2014), E-Commerce, Pearson

Education.10th

edition.

Reference Books:

1. Ravi Kalakota & Andrew b.Whinston , (2006), “Frontiers of Electronic Commerce”,

Dorling Kindersley (India) Pvt.Ltd.

2. David Whiteley, (2001), E-commerce: Strategy, Technology and Applications,

McGraw Hill Education

3. Bharat Bhaskar, (2006), Electronic Commerce: Framework, Technology and

Application, [4th

edition] McGraw Hill Education


Semester V

17BPU501A BUSINESS PROCESS SERVICES IN CAPITAL MARKETS

Scope

Capital Markets for BPS covers kinds of securities, investment banking, mutual funds and

risk management. This paper provides knowledge regarding the securities market, investment

options, fundamentals of investment and securities.

Objectives

To familiarize the students in understanding the scope of investment.

To acquaint them with the stock markets operations in the economy.

To make them understand the various aspects of investments.

Unit I

Securities: Types of Securities - Equities - Fixed Income & Govt. Securities - Derivatives -

OTC Products - Participants in a Trade & Global Financial Markets - Financial Markets –

Exchange - OTC Products and Financial Markets - Participants in a Trade - Overview of

regulators & important regulations

Unit II

Investment Banking: Basics of Investment Banking-Trade Life Cycle - Clearing and Settlement

- Securities Lending - Prime Brokerage - Collateral Management - Corporate Actions -

Mandatory & Voluntary - Corporate Actions: How they affect securities.

Unit III

Mutual funds and Hedging: Mutual Funds - Transactions in Mutual Funds - Fund Expenses -

Transfer Agency - Hedge Funds - Understanding Hedge Funds - Hedge Fund strategies.

Unit IV Private Equity: Private Equity - Understanding Private Equity Operations - Fund Accounting &

NAV calculations - Performance reporting - Reconciliations in Asset Management

Unit V

Risk Management: Counterparty Credit Risk Management - Market Risk Management

Suggested Readings

Text Book


L T P C

6 2 - 6


Semester V

17BPU501B ENTREPRENEURSHIP

______________________________________________________________________________

Objective:

The purpose of the paper is to orient the learner toward entrepreneurship as a career option and

creative thinking and behavior.

Unit I

Introduction: Meaning, Elements, Determinants and Importance of Entrepreneurship and

Creative behavior; Entrepreneurship and creative response to the society’ Problems and at work;

Dimensions of Entrepreneurship: Intrapreneurship, Technopreneurship, Cultural

Entrepreneurship, International Entrepreneurship, Netpreneurship, Ecopreneurship, and Social

Entrepreneurship.

Unit II

Entrepreneurship and Micro, Small and Medium Enterprises: Concept of business groups

and role of business houses and family business in India; Role of Entrepreneurship in Economic

Development; the contemporary role models in Indian business: their values, business

philosophy and behavioural orientations; Conflict in family business and its resolution.

Unit III

Institutional services to entrepreneurship - DIC, SIDO, NSIC, SISI, SSIC, SIDCO – ITCOT,

IIC, KUIC and Commercial bank.

Unit IV

Sources of Business ideas and tests of Feasibility: Institutional finance to entrepreneurs : IFCI,

SFC, IDBI, ICICI, TIIC, SIDCS, LIC and GIC, UTI, SIPCOT – SIDBI, Commercial bank

venture capital.

Unit V

L T P C

6 2 - 6


Incentives and Subsidies – Subsidized services – subsidy for market. Transport – seed capital

assistance - Taxation benefit to SSI role of entrepreneur in export promotion and import

substitution


Text Books:

1. Vasant Desai. (2009). Dynamics of Entrepreneurial Development and Management,

Mumbai, Himalaya Publishing House.

Reference Books:

1. Singh, Nagendra P.(2015). Emerging Trends in Entrepreneurship Development, New

Delhi: ASEED.

2. Khanka. SS,(2007). Entrepreneurial Development, 4th

Edition, S. Chand & Co, Delhi.

3. Ramachandran K,(2008). Entrepreneurship Development, New Delhi, McGraw-Hill

Education

4. C.B.Gupta and N.P.Srinivasan,(2008). Entrepreneurial Development, 5th

Edition,

Sultan & Sons, Delhi.


Semester III

17BPU502A TAXATION

Scope

This course provides the knowledge about the provisions of income Tax Act. Basis of

charge explains the residential status of an individual, HUF and all other persons. It gives the

clear idea about the computation of total income such as income from salary, income from house

property, profits and gains of business or profession, capital gain and income from other sources

and also it imparts the knowledge on levy and collection of indirect taxes. It gives thorough

knowledge about levy and collection of central excise duty and customs duty.

Objective

To provide basic knowledge and equip students with application of principles and

provisions of Income-tax Act, 1961 and the relevant Rules.


provisions of Service Tax, Central Excise, and Customs Laws.

Unit I

Introduction: Basic Concepts - Income, Agricultural Income, Person, Assessee, Assessment

Year, Previous Year, Gross Total Income, Total Income, Maximum Marginal Rate of Tax-

Permanent Account Number (PAN) - Residential status- Scope of Total Income on the basis of

Residential Status - Exempted Income Under Section 10.

Unit II

Computation of Income under Different Heads-1: Income from Salaries- Income from House

Property.

Unit III

Computation of Income under Different Heads-2: Profits and Gains of Business or

Profession- Capital Gains- Income from Other Sources.

Unit IV

Service Tax: Service tax –Concepts and General Principles - Charge of Service Tax and Taxable

Services- Valuation of Taxable Services, Payment of Service Tax and Filing of Returns,

Penalties, CENVAT Credit.

Unit V

Central Excise and Customs laws: Central Excise Law in Brief –Goods, Excisable Goods,

Manufacture and Manufacturer, Valuation, CENVAT, Basic Procedures, Export, SSI, Job Work

- Basic Concepts of Customs Law, Territorial Waters, High Seas, Types of Custom Duties –

Basic, Countervailing & Anti-Dumping Duty, Safeguard Duty, Valuation, Customs Procedures,

Import and Export Procedures – Baggage -Exemptions.

L T P C

5 - - 5


Suggested Readings

Text Book

1. Gaur and Narang (2016), Income Tax Law and Practice, Kalyani Publisher Luthiana, 4th

Edition.

2. V.S.Datey, (2016) , Indirect Taxes, New Delhi, Taxman Publications (P) Ltd.,

References Books:

1. Singhania, Vinod K. & Monica Singhania, (2016), Students’ Guide to Income Tax,

University Edition.Taxmann Publications Pvt. Ltd., New Delhi., 54th

Edition,

2. Ahuja, Girish & Ravi Gupta, (2016), Systematic Approach to Income Tax. Bharat Law

House, Delhi. 35thEdition. 3. Sanjeev Kumar (2013) Systematic Approach to Indirect Taxes [10

th Edition]. New Delhi, Bharat

Law House Pvt. Ltd.

4. S. S. Gupta. Service Tax (2016)-How to meet your obligation. NewDelhi, Taxmann Publications

Pvt. Ltd.,

5. Grish Ahuja and Ravi Gupta (2015), Indirect Taxes, [ 32nd

Edition]. New Delhi, Flair Publication

Pvt. Ltd.


Semester V

L T P C

5 - - 5

17BPU502B AUDITING

SCOPE

Auditing represent the auditing concepts, qualification of an auditor, types of audit,

vouching, and audit report, It provides the basic knowledge about the auditing principles and

practice,

OBJECTIVES

To imparting knowledge about auditing principles.

To know a methods of Auditing.

UNIT I

Introduction to Auditing: Definition – General Objectives of Auditing – Advantages and

Limitations of Auditing – Auditing and Investigation – Qualification of an Auditor.

UNIT II

Types of Audit: Continuous Audit – Final Audit - Interim Audit – Balance Sheet Audit – Merits

and Demerits – Audit Procedure – Planning of Audit – Audit Programme – Audit Note Book –

Audit Working Papers – Internal Control – Internal Check – Internal Checks as Regards Cash,

Wages, Sales etc, – Position of External Auditors to Internal Audit - Revenue Audit and

Concurrent Audit.

UNIT III

Vouching: Vouching of Cash Transactions – Trading Transactions – Impersonal Ledger –

Definition, Nature and Scope of Internal Auditing- Auditor Position – Auditors Duty Regarding

Depreciation, Reserves and Provisions.

UNIT IV

Verification and Valuation of Assets and Liabilities: – Auditor Position – Auditors Duty

Regarding Depreciation, Reserves and Provisions.

UNIT V

Company Audit: Appointment and Removal of Auditor– Rights and Duties of Company

Auditors - Liabilities – Audit of Share Capital and Share Transfer.

Suggested Readings

Text Book


1. B.N.Tandon. (2014) Practical Auditing. New Delhi: S.Chand & Company.

References

1. Saxena. R.G. Kuriakose. K.K. Venugopal. S. (2010).Auditing Theory and Practicals.

Mumbai :Himalaya Publishing House.

2. Saxena (2011) Principles and practices of Auditing. Mumbai: Himalaya Publishing

House.

3. Kamal Gupta. (2012) Contemporary Auditing. New Delhi : Tata McGraw-Hill Publishing

Company Ltd.

4. M.S Ramasawamy. (2011).Principles and Practices of Auditing. New Delhi: Vikas

Publishing House Pvt Ltd.


Semester V

17BPU511A TAXATION (PRACTICAL)

Scope

This course provides the basic knowledge on filing of e-returns of Income Tax and

includes calculation of Tax Deductions at Source, Value Added Tax and various ITR forms.

Objective


provisions of Income-tax Act, 1961 and the relevant Rules.

List of practical

1. Creation of login of e- filing

2. E- Filing of income tax returns,

2. Calculation of TDS

3. Provision and Procedures of VAT

4. Compulsory On-Line filing of returns for specified assesses.

5. Application for Getting PAN / TAN

6. E- payment of tax on total income and tax calculator

7. Submit returns or various forms

8. Rectification of Mistakes

9. ITR V Receipt Status

10. Outstanding tax demand and refund status

Suggested Readings

Text Book

1. Gaur and Narang (2017),“ Income Tax Law and Practice”, Kalyani Publisher

Luthiana, 44th

Edition.

References book:

1. Singhania, Vinod K. & Monica Singhania, (2017), Students’ Guide to Income Tax,

University Edition.Taxmann Publications Pvt. Ltd., New Delhi., 54th

Edition,

2. Ahuja, Girish & Ravi Gupta, (2017), Systematic Approach to Income Tax. Bharat

Law House, Delhi. 35thEdition.

Software

1. Vinod Kumar Singhania, e-filing of Income Tax Returns and Computation of

Tax, Taxmann Publication Pvt. Ltd, New Delhi. Latest version

2.’Excel Utility’ available at incometaxindiaefiling.gov.in

L T P C

- - 3 1


Semester V

17BPU511B AUDITING (PRACTICAL)

SCOPE

Auditing represent the auditing concepts, qualification of an auditor, types of audit,

vouching, and audit report, It provides the basic knowledge about the auditing principles and

practice,

OBJECTIVES

To imparting knowledge about auditing principles.

To know a methods of Auditing.

List of practical

1. Preparation of audit report

2. Preparation of procedure for vouching of cash transactions.

3. Preparation of vouching of impersonal leaders.

4. Auditor’s duty regarding deprecation, reserve and provisions.

5. Valuation of assets and liabilities.

6. Qualification of an auditor.

7. Preparation of company audit report.

8. Preparation of procedure for audit of share capital and share transfer.

9. Preparation of internal check on trading transactions.

10. Assume a company; prepare internal and external audit report.

Suggested Readings

Text Book

1. B.N.Tandon. (2014) Practical Auditing. New Delhi: S.Chand & Company.

References

2. Saxena. R.G. Kuriakose. K.K. Venugopal. S. (2010).Auditing Theory and Practicals.

Mumbai :Himalaya Publishing House.

3. Saxena (2011) Principles and practices of Auditing. Mumbai: Himalaya Publishing

House.

4. Kamal Gupta. (2012) Contemporary Auditing. New Delhi : Tata McGraw-Hill Publishing

Company Ltd.

L T P C

- - 3 1


Semester V

17BPU503A MANAGING BUSINESS PROCESSES – I

Scope

Managing Business Processes-I covers process management, BPO, metrics management,

mapping and concept of risks. This paper provides knowledge on business processes using by

corporate sector.

Objectives

To equip the students with the knowledge of business processes

To develop the technical skills and administrative skills

Unit I

Introduction to Process Management: Process Definition - Recognition of Business Processes

- Core Processes Vs Support Processes - Components of Process Management - Understanding

Internal customer Vs End User

Unit II

BPO: BPO Overview - Outsourcing Environment - Need for Outsourcing - Business Processes

outsourced to India - . BPS Life Cycle - Sales/Solutioning - Transition - Steady State - Value

Creation.

Unit III Overview of Metrics Management: Metrics Management - Service Level Agreements -

Business Metrics Vs Operations Metrics - Target Setting

Unit IV

Mapping: Process Mapping Techniques - Process Levels - Process Mapping – Symbols, SIPOC

- Kano Model - SIPOC Fundamentals - Customer Expectations in Business Process Outsourcing.

Unit V: Introduction to Risk: Risk - Risk Types - Operational Risk - Information Security Risk -

Financial Risk - Strategic Risk - Risk Mitigation Plans

Suggested Readings

Text Book

TCS study material

L T P C

6 - - 4


Semester V

17BPU503B ADVERTISING

Scope

The scope of advertising is to communicate a message to current customers or potentially

target new customers. It helps a company get a message or a piece of information across to their

customer base regarding a new product or special deal.

Objective

The objective of this course is to familiarize the students with the basic concepts, tools

and techniques of advertising used in marketing.

Unit I

Introduction: Advertising-Meaning, Nature and Importance of Advertising - Types and

Objectives - Audience Selection - Setting of Advertising Budget - Determinants and Major

Methods.

Unit II

Media Decisions: Major Media Types - Their Merits and Demerits - Advertising Through

Internet and Interactive Media-Issues and Considerations - Factors Influencing Media Choice -

Media Selection, Media Scheduling.

Unit III

Message Development: Advertising Creativity - Advertising Appeals - Advertising Copy and

Elements of Print Advertisement Creativity - Tactics for Print Advertisement.

Unit IV

Measuring Advertising Effectiveness: Arguments for and Against Measuring Effectiveness-

Advertising Testing Process - Evaluating Communication and Sales Effects - Pre- and Post-

Testing Techniques.

Unit V

Advertising Agency: Role, Types and Selection of Advertising Agency; Reasons for Evaluating

Advertising Techniques. Social, Ethical and Legal Aspects of Advertising in India; Recent

Developments and Issues in Advertisement.

Suggested Readings

Text Book:

1. Mahendra Mohan (2014). Advertising Management, [7th

edition] Tata Mcgraw Hill

Publishing

Reference Book

1. Belch and Belch, (2012). Advertising and Promotion, [9th

edition], Tata McGraw Hill Co.

2. Sharma, Kavita, (2014). Advertising: Planning and Decision Making, Taxmann

Publication Pvt. Ltd.

3. Burnett, Wells, and Moriatty, (2005). Advertising: Principles and Practice, [7th

edition]

Prentice Hall of India.

4. Terence A. Shimp, (2013). Advertising and Promotion: An IMC Approach, [9th

edition]

South Western, Cengage Learning.

L T P C

6 - - 4


5. O’Guinn, (2012). Advertising and Promotion: [6th

edition] An Integrated Brand

Approach, Cengage Learning. Note: Latest edition of text.

Semester V

17BPU504A CAMPUS TO CORPORATE TRANSITION

Scope

Campus to Corporate transition covers overview of corporate, difference in corporate

culture and campus, corporate etiquettes, tips for interview. This paper provides students get

knowledge in corporate cultures.

Objective

To equip students effectively to acquire skills in reading, writing, corporate etiquettes

and interview. Students know the difference in campus and corporate culture.

Unit 1

Introduction: Corporate Readiness - Overview of Corporate - History of Corporate –Overview

of BPO Industry - History of BPO - Benefits of BPO - BPO Industry in World - BPO Industry

in India - TCS BPO.

Unit II

Campus vs. Corporate: Difference between campus and corporate – Change management -

Learn the Culture - Impact of your attitude and behavior - Consider the language – Establish

and maintain relationship – Respect others - Be Confident - Keep on learning - Consider the

body language.

Unit III

Corporate Etiquettes: Dressing and grooming skills - Workplace etiquette - Business etiquette

- E-Mail etiquette - Telephone etiquette - Meeting etiquette - Presentation Skills - Professional

Competencies - Analytical Thinking - Listening Skills - Time management - Team Skills –

Assertiveness - Stress Management - Participating in Group Discussion - Interview facing –

Ownership - Attention to Detail.

Unit IV Introduction to Communication: Communication – Grammar – Phonetics – One on one basic

conversation skill practice - Reading Comprehension - Listening Comprehension - Improving

Vocabulary - Improving Writing Skills - Comprehension while interacting face to face.

Unit V Tips for Interview: Recitation of short stories - Interview Skills - Group Discussion - Social

Conversation Skills – Presentation - One Act Plays.

Suggested Readings

Text Book

TCS study material

L T P C

6 2 - 6


Semester V

17BPU504B BUSINESS ETHICS

Scope

Business Ethics are moral principles that define right and wrong behaviors in the world

of business. The right and wrong behaviours in business is determined by the public interest

groups and business organization as well as an individual’s personal morals and values. The

meaning of ethics is that it is the science of moral which is concerned with the human character

and conduct.

Objectives

To help to understand the ethical issues in business and managerial decisions

To make students aware of the social responsibilities of business

Unit I

Introduction to Business Ethics : Definition – Meaning – Nature and Objectives of Ethics,

Factors Affecting business ethics – Ethical Organization – Characteristics of an Ethical

Organisation - Corporate Moral Excellence –Corporate Citizenship, Theories of Ethics –

Utilitarian, Separatist and Integrative view of Ethics; Stages of Ethical Consciousness in

Business - Relationship between Law and Moral Standards.

Unit II

Ethical Issues in Human Resource Management: The Principle of Ethical Hiring – Equality

of Opportunity – Ethics and Remuneration – Ethics in Retirement - Ethical Issues in Operation

and Purchase Management –Quality Control - Ethical Problems and Dilemmas in Operations

Management - Role of Purchase Manager – Code of Ethics for Purchases - Ethical Issues in

Global buyer – Supplier Relationships.

Unit III

Ethical Issues in Marketing Strategy: Ethical Issues in Marketing Mix – Product – Price –

Promotion – Place – Process – People – Physical Evidence - Ethical Issues and Consumerism –

Consumer Protection- Consumer Welfare – Consumer Delight – Consumer Rights.

UNIT IV

Ethical Issues in Finance: Ethical issues in Mergers and Acquisitions – Hostile Takeovers –

Insider Trading – Money Laundering; Ethical Issues in Accounting Professional Conduct of

Accountants; Ethics and Financial Statements – Fictitious Revenues – Fraudulent Timing –

Differences – Concealed Liabilities and Expenses – Fraudulent Disclosures and Omissions –

Fraudulent Valuation of Assets – Ethical Auditing

UNIT V

Corporate Social Responsibility (CSR) : Meaning – Definition – Methods – Evaluation –

Internal Stakeholders – Share holders – Employees – Management; External Stakeholders –

Consumer – Suppliers – Creditors – Competitors – Community; Global and Local issues in

L T P C

6 2 - 6


Management – Black Money – Poverty – Child Labour – Gender equality and so on. Ethical

issues in MNCs; Environmental Ethics – Environmental issues in India – Greening and Green

initiatives – Sustainable development – Waste Management

Suggested Readings:

Text Book:

1. Business Ethics and Corporate Governance. (2003). Hyderabad, ICFAI Centre for

Management Research,

2. A.C. Fernando, (2009). “Business Ethics – An Indian Perspective”, Pearson Education, New

Delhi.

Reference Books

1. John R Boatright (2009). Ethics and the conduct of Business, Pearson Education

(Singapore) Pvt. Ltd. Indian Branch, Delhi.

2. Cyriac K. (2000), Managerial Ethics and Social Issues – Reading and Cases, Reading

Material for Business Ethics, XLRJ Jamshedpur.

3. Fr. Mcgrarth, (2008), SJ Basic Managerial Skills for all, Prentice Hall of India, New

Delhi.


Semester VI

17BPU601 A FINANCIAL MANAGEMENT

Scope

Financial Management represents how the finances are managed and their reflections on

the fundamental decisions to be taken by the corporate and finance world. This paper presents

the basics of Finance functions, cost of capital and working capital management.

Objective

To familiarize the students with the principles and practices of financial management.

UNIT- I

Introduction: Nature, scope and objective of Financial Management, Time value of money,

Risk and return (including Capital Asset Pricing Model), Valuation of securities –Bonds and

Equities.

UNIT- II

Investment Decision: The Capital Budgeting Process, Cash flow Estimation, Payback Period

Method, Accounting Rate of Return, Net Present Value (NPV), Net Terminal Value, Internal

Rate of Return (IRR), Profitability Index, Capital budgeting under Risk –Certainty Equivalent

Approach and Risk-Adjusted Discount Rate.

UNIT-III

Financing Decision: Cost of Capital and Financing Decision: Sources of long-term financing

Estimation of components of cost of capital. Methods for Calculating cost of Equity capital, Cost

of Retained Earnings, Cost of Debt and Cost of Preference Capital, Weighted Average Cost of

Capital (WACC) and Marginal cost of capital. Capital structure –Theories of Capital Structure

(Net Income, Net Operating Income, MM Hypothesis, Traditional Approach). Operating and

Financial Leverage. Determinants of Capital Structure.

UNIT-IV

Dividend Decisions: Theories for Relevance and Irrelevance of Dividend Decision for

Corporate valuation; Cash and Stock Dividends; Dividend policies in practice

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Unit V

Working Capital Decisions: Concepts of Working Capital - Risk-return trade off - Sources of

short-term finance - Working Capital Estimation - Cash Management - Receivables Management

- Inventory Management and Payables Management.

Suggested Readings:

Text Book:

1. S.N.Maheswari.( 2014). Financial Management- Principles and practices, [14th

Edition],

New Delhi: Sultan Chand & Sons.

Reference Books:

1. James C. Van Horne and Sanjay Dhamija. (2012). Financial Management and Policy

[12th

Ed], New Delhi, Pearson Education.

2. Levy H. and M. Sarnat (2004). Principles of Financial Management, New Delhi,

Pearson Education.

3. Joy, O.M.(2007). Introduction to Financial Management, New Delhi, TataMc Graw Hill

Education

4. Singh, J.K .Financial Management-text and Problems, [ 2nd

Ed] New Delhi, Dhanpat Rai

and Company.

5. Rustagi, R.P. Fundamentals of Financial Management. New Delhi, Taxmann Publication

Pvt. Ltd.

6. Pandey, I.M. Financial Management. [9th

Edition]. New Delhi, Vikas Publications.


Semester VI

17BPU601B HUMAN RESOURCE MANAGEMENT

Scope

Human Resource Management is very wide. This is concerned with manpower planning,

recruitment, selection, placement, transfer, promotion, training and development, layoff and

retrenchment, remuneration, incentives, productivity etc.

Objective

The objective of the course is to acquaint students with the techniques and principles to

manage human resource of an organization.

Unit I

Introduction: Human Resource Management - Concept and Functions- Role - Status and

Competencies of HR Manager - HR Policies - Evolution of HRM - HRM vs HRD. Emerging

Challenges of Human Resource Management- Workforce Diversity - Empowerment;

Downsizing – VRS - Human Resource Information System.

Unit II

Acquisition of Human Resource: Human Resource Planning-Quantitative and Qualitative

dimensions - Job Analysis –Job Description and Job Specification - Recruitment –Concept and

Sources - Selection –Concept and Process - Test and Interview - Placement and Induction

Unit III

Training and Development: Concept and Importance - Identifying Training and Development

Needs - Designing Training Programmes - Role-Specific and Competency-Based Training -

Evaluating Training Effectiveness - Training Process Outsourcing - Management Development -

Career Development.

Unit IV

Performance Appraisal: Nature - Objectives and Importance - Modern Techniques of

Performance Appraisal - Potential Appraisal and Employee Counseling - Job Changes -

Transfers and Promotions – Compensation - Concept and Policies- Job Evaluation - Methods of

Wage Payments and Incentive Plans - Fringe Benefits - Performance-Linked Compensation.

Unit V:

Maintenance : Employee Health and Safety - Employee Welfare - Social Security - Employer-

Employee Relations-an Overview - Grievance Handling and Redressal - Industrial Disputes-

Causes and Settlement Machinery.

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5 - - 5


Suggested Readings

Text Book

1. S.S.Khanka. (2014). Human Resource Management, New Delhi, Sultan Chand & Sons

Reference Books: 1. Gary Dessler. (2013). A Framework for Human Resource Management. 7

th edition,

Pearson Education.

2. DeCenzo, D.A. and S.P. Robbins. (2013). Human Resource Management, 11th

edition,

Pearson Education.

3. Bohlendar and Snell,(2010). Principles of Human Resource Management, 17th

edition,

Cengage Learning.


Semester VI

17BPU611A FINANCIAL MANAGEMENT (PRACTICAL)

Scope

Financial Management represents how the finances are managed and their reflections on

the fundamental decisions to be taken by the corporate and finance world. This paper presents

the basics of Finance functions, cost of capital and working capital management.

Objective

To familiarize the students with the principles and practices of financial management.

List of Practical

1. Preparation of capital budgeting process in an industry.

2. Evaluation of risk-return analysis of a company.

3. Estimation of components of cost of Capital of a new started business.

4. Evaluate theories of capital structure with an analysis of a company.

5. Comparison of IRR and NPV techniques of an organization.

6. Preparation of dividend policy in current corporate practice of a company.

7. Collection of difference source of long term and short term financing of a business unit.

8. Preparation of the principal yardsticks for measuring financial characteristics of

investment proposal.

9. Evaluation of different methods used for ranking of investment proposal.

10. Choose any MNC and analyze the cost of capital and leverages.

11. Collection of the source of working capital of a new starting business.

12. Choose any company, Evaluate working capital management and give suitable

suggestions.

Suggested Readings:

Text Book:

1. S.N.Maheswari.( 2014). Financial Management- Principles and practices, [14th

Edition],

New Delhi: Sultan Chand & Sons.

Reference Books:

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2. James C. Van Horne and Sanjay Dhamija. (2012). Financial Management and Policy

[12th

Ed], New Delhi, Pearson Education.

3. Pandey, I.M. Financial Management. [9th

Edition]. New Delhi, Vikas Publications.

Semester VI

17BPU611B HUMAN RESOURCE MANAGEMENT (PRACTICAL)

Scope

Human Resource Management is very wide. This is concerned with manpower planning,

recruitment, selection, placement, transfer, promotion, training and development, layoff and

retrenchment, remuneration, incentives, productivity etc.

Objective

The objective of the course is to acquaint students with the techniques and principles to

manage human resource of an organization.

List of Practical

1. Prepare a statement on Human Resource Policies in Service Sector

4. Prepare a Chart showing the functions of HRM and a brief explanation on the need for

each function.

5. How do education institutions to prepare Human Resource Planning?

6. Preparation of a chart of job specification and job description.

7. Prepare an advertisement for recruitment / selection of candidates for any organization of

your choice.

8. Collection of information about new recruitment sources.

9. Choose any MNC and present your observations on training programme.

10. Collect the information about how training is given to workers and managers

11. Evaluate effectiveness of Training Programme in Corporate Sector

12. Give different methods of incentive plans followed by any organization of your choice

13. Give observation report of industrial safety practices followed by any organization of

your choice

Suggested Readings

Text Book

1. S.S.Khanka. (2014). Human Resource Management, New Delhi, Sultan Chand & Sons

Reference Books:

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2. Gary Dessler. (2013). A Framework for Human Resource Management. 7th

edition,

Pearson Education.

3. DeCenzo, D.A. and S.P. Robbins. (2013). Human Resource Management, 11th

edition,

Pearson Education.

4. Bohlendar and Snell,(2010). Principles of Human Resource Management, 17th

edition,

Cengage Learning.

Semester VI

17BPU602A COST AND MANAGEMENT ACCOUNTING

Scope

It deals with the collection and analysis of expenses, the measurement of production of the

different products at the different stages of manufacture and the linking up of production with the

expenses. It enhances the knowledge on preparation of financial statement, ratio analysis, fund

flow and cash flow statement to take management decisions.

Objectives

To acquaint the students with basic concepts used in cost accounting, various methods

involved in cost ascertainment and cost accounting book keeping systems.

To enables the students to understand the importance of the subject through various

analysis and helps the student to prepare management reports by using funds flow and

cash flow statement.

Unit I

Cost Accounting: Definition, Meaning and objectives - Distinction between Cost and Financial

Accounting. Elements of cost and preparation of cost sheets and tender. Management

Accounting - Definition and objectives - Distinction between management and financial

accounting.

Materials: Stores Records - Purchase Order - Goods Received. Note - Bin Card - Stores Ledger

- Purchase, Receipt and Inspection - Inventory Control. ABC Analysis - Economic Ordering

Quantity - Maximum, Minimum and Reordering levels - Methods of Pricing Issued

Unit II

Labour: Importance of Labour Cost Control - Various Methods of Wage Payment - Calculation

of wages - Methods of Incentive for Schemes.

Overheads: Factory, Administration, Selling and Distribution of overheads - Classification -

Allocation and Apportionment-Redistribution (Secondary Distribution) - Absorption of

Overheads including ‘Machine Hour Rate’.

Unit III

Analysis and Interpretation of Financial Statements- Meaning – types of financial analysis –

comparative statements – common size statements, - trend analysis. Ratio Analysis: Meaning,

Objective, Limitation, Classification, Computation and Interpretation, Liquidity, Leverage

Activity and Profitability Ratios. Return on Capital employed Computation and uses.

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6 2 - 6


Unit IV

Funds Flow and Cash Flow Statement: Schedule of changes in working capital - Preparation

of ‘funds flow statement’-Preparation of ‘Cash Flow Statement’ - Importance of funds flow and

cash flow Analysis - Difference between funds flow and cash flow - Ratio Analysis-Utility and

limitations of Accounting.

Unit V

Marginal Costing: The Concept - Break Even Analysis - Break - Even Chart - Importance and

assumptions - Application of Profit Volumes Ratio - Different types of problems (with special

emphasis on decision making problems). Budget and Budgetary Control: Procedure and Utility -

Preparation of different types of Budget including Flexible Budget.

Suggested Readings

Text Book 1. Jain and Narang, (2015) Cost and Management Accounting. [15

th edition] Ludhiana

Kalyani Publishers.

Reference Books:

1. Goel, Rajiv, (2012) Management Accounting. International Book House,

2. Arora, M.N. (2013), Management Accounting. [10th

edition] Vikas Publishing

House, New Delhi.

3. Maheshwari, S.N. & S.N. Mittal. (2013), Management Accounting. Shree Mahavir

Book Depot, New Delhi.

4. Khan, M.Y. and Jain,P.K. (2008) Management Accounting. [3rd

edition] McGraw Hill

Education


Semester VI

17BPU602B OFFICE MANAGEMENT AND SECRETARIAL

PRACTICE

Scope

In the corporate Business World, Office, in recent times, has come to occupy the central

and an important place in every organization, especially with rapid industrialization. For efficient

administration of a Modern Office with the help of the most modern techniques, Services of

trained Executive Secretaries, Secretaries, Personal Assistants and Office Assistants are in great

demand.

Objective

This course familiarizes the students with the activities in a modern office and to impart

the students about the working environment, the tools and equipments used in office.

Unit I Office and Office Management: Meaning of office - Functions of Office – Primary and

Administrative Management Functions - Importance of Office - Duties of the Office Manager - -

Qualities - Qualifications. Filing and Indexing: Filing and Indexing –Meaning and Importance -

Essentials of Good Filing - Centralized vs. Decentralized Filing - Weeding of old records -

Meaning and Need for Indexing - Types

Unit II Mail and Mailing Procedures: Mailing Procedures – Meaning - Importance - Centralization of

- Advantages - Room Equipment and Accessories - Sorting Tables and Rack, Letter Opener,

Time and Date Stamps - Inward and Outward Mail – Distributing, Maintenance of Peon Book,

Dispatching, Courier Services - Forms and Stationery - Office Forms –Meaning - Importance -

Advantages - Disadvantages - Type - Factors Affecting Forms Design - Principles of Form

Design - Form control. Stationery - Types of - importance - Selection of Stationery -

Standardization of stationery.

Unit III Modern Office Equipments: Modern Office Equipment – Meaning and Importance of Office

Automation - Objectives– Advantages and Disadvantages - Factors Determining Office

mechanization - Kind of office machines Personal computers – Photocopier – Fax – Telephone -

Dictating machines - Audio Visual Aids. Budget: Budget - Annual, revised and estimated -.

Audit: Audit process- Vouching - verification and valuation - Consumables/ Stock register and

Asset register - Procedure for disposal of records and assets.

Unit IV

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6 2 - 6


Banking Facilities: Types of accounts - Passbook and Cheque book - Other forms used in banks

- ATM and money transfer - Abbreviations/Terms used in Offices: Explanation of

abbreviations/terms used in offices in day-to-day work. Modes of Payment: Types of payments

handled such as postal orders - Cheque (crossed/uncrossed) - post-dated and pre-dated Cheques -

stale Cheque - dishonored Cheque.


UNIT V Role of Secretary: Definition – Appointment - Duties and Responsibilities of a Personal

Secretary - Qualifications for appointment as Personal Secretary - Modern technology and office

communication – E - mail - Voice mail – Internet – Multimedia – Scanner - Video-conferencing

- Web-casting - Agenda and Minutes of Meeting - Drafting, Fax-messages – E – mail -

Maintenance of appointment diary.

Suggested Readings:

Text Book:

1. N.D. Kapoor (2014) Company Law. New Delhi, Sultan Chand and Sons

Reference Books

1. Bhatia, R.C. (2005) Principles of Office Management [1st Edition] New Delhi, Lotus

Press.

2. Leffingwell and Robbinson (2003) Text book of Office Management. New Delhi, Tata

McGraw-Hill.


Semester VI

17BPU603A MANAGING BUSINESS PROCESSES – II

Scope

Managing Business Processes-II covers quality management, transaction monitoring, defects

management, problem solving and process improvement. This paper provides knowledge on

business processes handling technically.

Objectives

To help the students how defect overcome and maintaining quality of products.

To develop the technical skills and administrative skills

Unit I

Quality Management: Introduction to Quality Management - Quality Definition - Quality

Control Vs Quality Assurance - International Quality Standards

Unit II

Transaction Monitoring: Transaction monitoring Process - Sampling inspection - Transaction

monitoring cycle – Inspection – Feedback – RCA- Assurance

Unit III

Overview of Defects Management: Defects Management - Defect vs Defective - Opportunity -

Definition,DPU/DPMO calculations - FPY & COQ - Value Stream Mapping - Standard

Operating Procedures.

Unit IV

Problem Solving: Systematic Problem solving basics (P D C A) - Problem Solving Tolls –

Brainstorming - Basic 7QC Tools - Why Why Analysis - FMEA(Process Failure Mode Effects

Analysis).

Unit V

Process Improvement: Need for Process Improvement - Kaizen - Introduction to Lean

Methodology - Introduction to Six Sigma methodology

Suggested Readings

Text Book

TCS study material

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6 - - 4


Semester VI

17BPU603B PERSONAL SELLING AND SALESMANSHIP

Scope

Personal selling and Sales promotion are the live advertising of a product or service face-

to- face between a person and a prospective user of a product or service. The spectrum of

promotions may vary in Promotion programs such as sampling, couponing, sales inducing etc.

carried out through various locations.

Objectives

The purpose of this course is to familiarize the students with the fundamentals of personal

selling and the selling process and they will be able to understand selling as a career and what it

takes to be a successful salesman.

Unit I

Introduction to Personal Selling: Nature and Importance of Personal Selling, Myths of Selling,

Difference Between Personal Selling, Salesmanship and Sales Management - Characteristics of a

Good Salesman - Types of Selling Situations - Types of Salespersons - Career Opportunities in

Selling - Measures for Making Selling an Attractive Career.

Unit- II

Personal Selling- Preparation and Process: Introduction - Buying Decision Process - Buying

Situations - Effective Communication Sales Knowledge and Sales Related Marketing Policies -

The Sales Process - Transactional and Relationship Selling.

Unit- III

Buying Motives: Concept of motivation - Maslow’s Theory of Need Hierarchy; Dynamic

Nature of Motivation -Buying Motives and their uses in Personal Selling

Unit- IV

Selling Process: Prospecting and Qualifying; Pre-Approach – Approach - Presentation and

Demonstration- Handling of Objections - Closing the Sale - Post Sales Activities.

Unit- V

Sales Reports: Reports and Documents - Sales Manual - Order Book - Cash Memo - Tour Diary

- Daily and Periodical Reports - Ethical aspects of Selling

Suggested Readings

Text Books

1. Kapoor Neeru, (2012) Advertising and personal Selling, [2nd

edition] Pinnacle, New

Delhi.

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Reference Books

1. Spiro, Stanton and Rich, (2012) Management of the Sales force, [12th

edition] McGraw

Hill.

2. Rusell, F. A. Beach and Richard H. Buskirk,(2013) Selling: Principles and Practices,

McGraw Hill

3. Futrell, Charles, Sales Management: Behaviour, Practices and Cases, The Dryden Press.

4. Still, Richard R., Edward W. Cundiff & Norman A. P. Govoni,(2001) Sales

Management: Decision Strategies and Cases, [5th

edition] New Delhi, Prentice Hall of

India Ltd.


Semester VI

17BPU604A MANAGERIAL ECONOMICS

Scope

Managerial Economics gives the thorough knowledge on economic theory, the concept of

demand, supply, market equilibrium, production functions and market structure. This paper

provides the basic of Economics is its importance in management decisions.

Objectives

To enable the students to understand the nature and scope of Economics and to impart

knowledge on consumer behavior, producer behavior and factor pricing.

Unit I

Introduction: Economics – Definition – Nature – Scope - Objectives of Firm – Social

responsibilities of firm – Utility Analysis – Law of Diminishing Marginal Utility – Law of Equi-

Marginal Utility. Demand – Meaning - Types- Demand Analysis --Indifference Curve Analysis –

Elasticity of Demand – Consumer’s Surplus.

Unit II

Production: Production – Factors of production – Production Function – Least Cost

Combination – Laws of Returns – Law of Variable Proportions – Returns to Scale – Economies

of Scale – Cost and Revenue concepts and curves.

Unit III

Types of Competition: Market – Meaning – Types – Equilibrium of the firm – Industry –

Pricing under Perfect Competition –Monopoly – Price Discrimination – Pricing under

Monopolistic Competition – Pricing under Oligopoly and duopoly.

Unit IV

Introduction to Macroeconomics: Definition- Basic issues studied in macroeconomics-

National Income-concepts and measurement, Inflation-types- causes and controlling methods,

Trade cycle-phases of trade cycle- Balance of Payments- Disequilibrium and correction.

Unit V Monetary Policy: Money Functions of Money - Quantity Theory of Money - Determination of

Money Supply and Demand- Credit Creation - Tools of Monetary Policy.

L T P C

6 2 - 6


Suggested Readings:

Text Book

1. Sankaran (2013). Indian Economy Chennai, Margham Publication.,

Reference Books

1. Kaveri, Sudha Nayak, Girija and Meenakshi (2010), Micro Economic Theory. New

Delhi, Sultan Chand & Sons

2. Varshini and Maheswari (2013). Managerial Economics. New Delhi, S. Chand &

Company.

3. M.L.Jhingan (2014). Microeconomic Theory, Vrinda Publications (P) Ltd


Semester VI

17BPU604B RETAIL MANAGEMENT

Scope

Retail management has become one of the fastest growing careers in the industry with the

tremendous growth in the economy. Retail market of India is the most attractive and emerging

market in the world. In the past years, it has demanded more number of trained professionals in

this field. It strives to create a new generation of smart retail professional of International

caliber.

Objectives

Introduce retailing and its evaluation in the Indian and Global markets

Exposure to customer relationship management and its operations in retailing

Provide exposure and skills to establish service operations and marketing channel

systems

Unit I

Introduction To Retail Business : Retail Functions – Rise of Retailing – Consumerism –

challenges – Consumer Proximity – Technology – Rise of Retailing in India – Key Markets –

FDI in retail – Challenges in India – New Entrants – Emerging Sectors – Suppliers and buyers

Rivalry.

Unit II

Evaluation Of Retailing : Theories – Retail lifecycle – Business Models – Ownership –

Merchandise offered , Franchise, Non Store, Direct Marketing – Tele, Vending Machines,

Kiosks, Cash and Carry Global Experience – Brand Management.

Unit III

Retail Operations: Factors influencing location of Store - Market area analysis – Trade area

analysis – Rating Plan Method - Site evaluation. Retail Operations: Stores Layout and visual

merchandising, Stores designing, Space planning, Inventory management, Merchandise

Management, Category Management.

Unit IV

Retail Marketing Mix: Introduction -Product: Decisions Related to Selection of Goods (–

Decisions related to Delivery of Service. Pricing: Influencing Factors – Approaches to Pricing –

Price Sensitivity - Value Pricing – Markdown Pricing. Place: Supply Channel – SCM Principles

– Retail Logistics – Computerized Replenishment System – Corporate Replenishment Policies.

Promotion: Setting Objectives – Communication Effects - Promotional Mix. Human Resource

Management in Retailing – Manpower Planning – Recruitment and Training – Compensation –

Performance Appraisal Methods.

Unit V

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6 2 - 6


Impact Of Information Technology in Retailing : Non store retailing (e-retailing) - The

Impact of Information Technology in Retailing – Integrated Systems and Networking – EDI –

Bar coding – Electronic Article Surveillance – Electronic Shelf Labels – Customer Database

Management System. Legal Aspects in Retailing, Social Issues in Retailing, Ethical issues in

Retailing.

Suggested Readings:

Text Book:

1.Pradhan Swapna. (2013). Retail Management: Text and Cases [4th

Edition]. New Delhi, Tata

Mcgraw Hill Education

2. J.N. Jain & P.P. Singh (2016), Modern Retail Management. New Delhi, Deep & Deep

Publications.

REFERENCE BOOKS

1. Suja Nair.(2012) Retail Management. [First Edition]. New Delhi, Himalaya Publishing House

2. Barry Bermans and Joel Evans.(2012) Retail Management – A Strategic Approach. [8th

edition] New Delhi, Prentice Hall of India.

3. A.J.Lamba, (2003.) The Art of Retailing[1st Edition]. New Delhi, Tata McGraw Hill.

4. Levy & Weitz (2013). Retail Management [9th Ed] New Delhi, Tata McGraw Hill